In-class lectures and/or on-line.
| Assignments/projects/cases/tests | 30% |
| Midterm examination | 35% |
| Final examination | 35% |
| 100% |
STUDENTS MUST WRITE BOTH THE MIDTERM EXAMINATION AND THE FINAL EXAMINATION TO OBTAIN CREDIT FOR THE COURSE.
To pass this course, students must obtain a minimum of 50% on invigilated assessments, with the 50% calculated on a weighted average basis.
Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.
Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
At the end of the course, the successful student should be able to:
Textbooks and Materials to be Purchased by Students
Required: William R. Scott. Financial Accounting Theory, latest Canadian edition. Prentice-Hall, Toronto, or other textbooks as approved by department.
Optional (at discretion of instructor): Schroeder, Clark and Cathey, Financial Accounting Theory and Analysis: text readings and cases, latest edition. John Wiley & Sons Inc.
Instructor compiled materials (if applicable)
Only Faculty of Commerce and Business approved calculators may be used for tests and examinations.
(ACCT 3310 with C or better OR ACCT 3410 with C or better) AND (FINC 2340 with C or better)
OR Instructor's Approval
Courses listed here must be completed either prior to or simultaneously with this course:
Courses listed here are equivalent to this course and cannot be taken for further credit:
This course is not required for any other course.
Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.
| Institution | Transfer Details | Effective Dates |
|---|---|---|
| Acsenda School of Management (ASM) | ASM ACCT 435 (3) | 2013/09/01 to - |
| Athabasca University (AU) | AU ACCT 4XX (3) | 2013/09/01 to - |
| Capilano University (CAPU) | CAPU BFIN 3XX (3) | 2013/09/01 to - |
| College of the Rockies (COTR) | COTR ACCT 4XX (3) | 2013/09/01 to - |
| Kwantlen Polytechnic University (KPU) | KPU ACCT 4199 (3) | 2007/09/01 to - |
| Langara College (LANG) | LANG FMGT 4221 (3) | 2009/01/01 to - |
| Simon Fraser University (SFU) | No credit | 2007/09/01 to - |
| Thompson Rivers University (TRU) | TRU BBUS 4210 (3) | 2010/09/01 to - |
| Thompson Rivers University (TRU) | TRU BBUS 421 (3) | 2007/09/01 to 2010/08/31 |
| Trinity Western University (TWU) | TWU BUSI 3XX (3) | 2007/09/01 to - |
| University Canada West (UCW) | UCW ACCT 3XX (3) | 2013/09/01 to - |
| University of British Columbia - Vancouver (UBCV) | No credit | 2013/09/01 to - |
| University of Northern BC (UNBC) | UNBC COMM 4XX (3) | 2013/09/01 to - |
| University of the Fraser Valley (UFV) | UFV BUS 443 (3) | 2007/09/01 to - |
| University of Victoria (UVIC) | UVIC COM 4XX (1.5) | 2007/09/01 to - |
| Vancouver Island University (VIU) | VIU ACCT 4th (3) | 2013/09/01 to 2019/12/31 |
| Vancouver Island University (VIU) | VIU ACCT 421 (3) | 2020/01/01 to - |
| Vancouver Island University (VIU) | VIU ACCT 4th (3) | 2013/09/01 to - |